No. I. 43 Elizabeth, c. 2. TITHES, and payments in lieu thereof. MINES, SALEABLE UN- CASES RES- TOLLS, FER- thread, iron, and other necessary ware and stuff, to set the poor on w ble, as occupiers, although they apply the whole receipts for the purpos the establishment; Agar, 14 East, 236. The trustees of a quakers' meeting not rateable for the meeting-hous which the basement story consists of several rooms; one occupied h doorkeepers, and others by poor persons maintained by the society meeting being solely appropriated to religious and charitable purposes trustees not receiving any rent; Woodward, 5 T. R. 79. II. Of the subject matter rated. [7] If a parson lease the entire tithes to one person, the lessee is li but the parson or lessee, agreeing with the particular tenants for the r tion of their tithes, is rateable as occupier; 8 Mod. 61; Lambeth, 1 Str The parson is rateable for the tithe of fish caught and brought on s Carlyon, 3 T. R. 385. Oblations and offerings are rateable; Dict. ibid A certain payment established by act of parliament in lieu of tithes, is able; Lowndes v. Horne, 2 Black. 1252; Hume v. Pickering, Cald. unless there is a particular ground in the Act for inferring the contrary, Rex v. Toms, Doug. 401.-[In that case, an option was given to the par pay a certain sum in lieu of the specific payments, which were expr exempted from parochial taxes.] [8] In the case of the Governor and Company for Smelting Lead r. ardson, 3 Bur. 1341, it was ruled, that lead mines were not rateable Court inferring (with what degree of reason it is not material to exam that the expression of coal mines in the statute of Elizabeth, excludes mit any other sort as much as if they had been excepted. The case has been followed as an authority ever since, and accordin rate on "iron and coal mines" was quashed; Cunningham, 5 East, 478 But a duty of lot and cope, payable to the lord or lessee of the cr from mines, in proportion to their produce, is rateable; Rowler t. Cowp. 451. [Qu. under what words of the Act.] So Toll Tin, St. Ag 3 T. R. 480. So the lessees (running no risque, nor incurring any expense) under the of a manor, of the "lot, toll, and free share," of calamine mines; Baj Milt Company, 1 M. and S. 612. Coal mines are rateable, although the lessee does not receive so muc the rent and expenses; Parrott, 5 T. R. 593. [Per Lord Kenyon." The objection of the appellants is, they have made an unprofitable bargain with the lessees; but cannot examine into that, it being sufficient to make them lia that they are occupiers of rateable property."-This is evident general principle, and not confined to the particular subject.] But the mine being exhausted, no rate is payable for an annual ren respect of it, to be paid whether coal should be gotten or not; Bedwo 8 T. R. 387. Neither can a rate be made in respect of a demise of mines, subjec certain reservations on the minerals got, the mines not being, in fact, work Bishop of Rochester and others, 12 East, 353. Lime works are rateable, and not exempted as mines; Alberbury, 1 534. So slate works; Woodland, 2 E. 164. Potters' clay pits; Brown, 8 E. 528. $[9] Woods cut down once in 21 years, are rateable in the years in wh they are not severed, according to the improvement in value, or the re which may be fairly expected from it; Mirfield, 10 East, 219. [10] A dock company, for a dock upon which a profit is derived; Do Company of Hull, 1 T. R. 219. A bargeway or towing path and tollgate (the pasture and herbage bei let to A. B. who is separately rated); Mayor, &c. of London, 4 T. R. 21. A sluice; the tolls being due in the parish, although received elsewher Condrington, Cooper, 581., Tolls of a navigation, where they become due; Arie and Calder, 2 T. 660; Page, 4 T. R. 543; Stafford and Worcester Canal, 8 T. R. 340.-( sce subsequent cases contrà.) The toll of a corporation; 3-Keble, 540 (but later judgments are contrar where the corporations are not owners of the soil). A lock, which an individual is authorised to build on a canal and tal No. I. and also competent sums of money for and towards the necessary relief of the lame, impotent, old, blind, and such other among them, being poor, 43 Elizabeth, certain rates, with rates given in compensation for loss of profits on certain wharfs. Per Curiam, "The lock itself is rated, which is something real and substantial within the township, producing profit; and the addition of the dues or rates, in the poor rate, is merely giving other names for the same thing; this does not break in upon the decision that tolls are not rate able per se." The Corporation of Bath are liable to be rated in an adjoining parish, for reservoirs of water there of waterworks for supplying certain parishes in the city; but not for the whole profits of the waterworks, part of which arises by means of pipes, &c. in other parishes; 14 E. 609. The New River Company rateable at Amwell, for their spring there, although all the water distributed and the profit received elsewhere; 1 M. and S. 503. The proprietors of the Rochdale waterworks, for main pipes, to which the inhabitants of houses made a communication by lead pipes, paying for the water; 1 M. and S. 634. c. 2. * Qu. If this power, which was merely subsidiary to the right of taking toll, gave a property in the soil. [11] The toils of a light-house; the owner not residing in the parish; 2. Not rate1 Bott. 142. So Tynemouth, 12 East, 46. Qu, ibid. if the rate could be on the lighthouse, on account of being let at a higher rate by reason of the tolls. The commissioners of a drainage, for a drain not producing profit in the parish and whereby the only persons benefitted were the owners of the lands in other parishes; Sculcoates, 12 E. 40. The space occupied by a canal, no tolls arising there; Semble, ibid. Tolls of a ferry, except in respect of inhabitancy; Nicholson, 12 E. 330. RS. P. as to ferry, there being no exclusive use of the landing places; Wil- The tolls of a sluice applicable to public purposes; there being no benefidcial occupant; Salter's Sluice, 4 T. R. 730. able. st [12] A piece of land belonging to a corporation, used as a common of pas- Miscellaneous ture, and stocked by such resident burgesses as thought proper, paying an Cases. aunual sum to those who did not. It was considered as a corporeal tenement, Rateable. pf which the burgesses were tenants in common; Watson, 5 E. 480. See case tof the Burgesses of Tewkesbury, ante [6]. Waggon ways, of which the persons rated had the exclusive occupation; Bell, 7 T. R. 598. See R. v. Joliffe: Secus as to a mere right of passage, ainfrà. Lands with a mineral spring (Cheltenham Spa), in respect of the increased profits from the spring; Miller, Coup. 619. A building with a steelyard or weighing machine attached, in respect of the machine; St. Nicholas, Gloucester, Cald. 262. A house with a carding machine let therewith, as one entire subject; the machine not being fixed to the premises, but capable of being removed at pleasure; Hogg, 1 T. R. 731. A fishery [but the case turned upon special circumstances, and upon the opinion of Court, that they must see clearly that the sessions had done wrong in order to set aside their judgment; and there was some ground for holding that there was an interest in the soil. Nothing was determined with respect to a fishery as a mere incorporeal hereditament]; Ellis, 1 M. and S. 652. [13] Quit rents and casual profits of a manor; Carth. 19. Comb. 264. Not rateable. Vandervall, 2 Bur. 167. The principle is, that there would be a double rating in the hands of the landlord and of the tenant; per Lord Kenyon, Alberbury, 1 E. 534. A way leave, being a bare easement and right of passage; Joliffe, 2 T. R. 598. Contrà, as to a waggon way with exclusive occupation of the ground; 7 T. R. 598. Query as to a fishery, being a mere incorporeal hereditament, without interest in the soil; Eilis, 1 M. and S. 652. Vi. suprà. For Cases respecting Chapels, Meetings, &c. see ante. § 6. No. I. 43 Elizabeth, c. 2. and not able to work, and also for the putting out of such childre apprentices, to be gathered out of the same parish (10), according ability of the same parish, and to do and execute all other things as i the disposing of the said stock, as otherwise concerning the premise them shall seem convenient: A convenient stock shall be provided to set the poor on work. The names of such as receive collection to be registered in a book. II. Which said churchwardens and overseers so to be nominated, of them as shall not be let by sickness or other just excuse, to be alle two such justices of peace or more as is aforesaid, shall meet toge the least once every month in the church of the said parish, upon t day in the afternoon, after divine service, there to consider of so course to be taken, and of some meet order to be set down in 1 mises; and shall within four days after the end of their year (11), a other overseers nominated as aforesaid, make and yield up to such The overseers' tices of peace, as is aforesaid, a true and perfect account (12) The overseers shall meet once every month. account. OF RELIEF AGAINST POOR RATES BY APPEAL OR ACT [14] If a person, not having rateable property within the parish trained upon for a poor rate, it seems clear that he has a remedy by of trespass; a great many of the cases respecting rateability havin upon such actions. In other cases the remedy must be by appeal. The sessions are exclusively the judges of the quantum or value of property; and it is for them to decide whether lands and buildings rated in the same or different proportions; Brograve, 4 Cur. 2491; Caldec. 93; Sandwich, Caldec. 105. But if the sessions state a principle of rating which is contrary to not rating improvements), the Court of B. R. may give relief; Mast. 6 T. The rate should be at the present improved value, without regar rent; S. C. and Shingle, 7 T. R. 549. A third person cannot appeal on the ground of one person beir rather than another, for other property (the property itself being fully Semble, Rex v. Brown, 8 E. 528. Upon an appeal, the respondents must support the rate, both as to and amount; Topham, 12 E. 546. Formerly, if a rate was objected to on account of any person being e or under-rated, it could not be amended; and, if objectionable, mus been quashed. But the law, in this respect, is altered by stat. 41 G c. 23. With respect to the sessions to which the appeal must be made, a proper notice of appeal, see 17 Geo. II. c. 38; 41 Geo. III. c. 23. (10) A rate could not be made under this Act to reimburse overseers; Tawney's Case, 2 Salk. 531: nor by an overseer for suc years, to reimburse himself the expenses of a preceding year; Goo 6 T. R. 149. But see statute 41 Geo. III. c. 23. s. 9, post. A rate cannot be made for repayment of money, borrowed to rel repair a workhouse; Wevill, Doug. 111. As to power of purchasing houses, see 9 Geo. I. c. 7. For contribution to county rates, 18 Geo. III. c. 19. (11) It was ruled H. 10 Ann, that after the accounts have be before any justices, either by the overseers or the parish, no other j can interfere; Townsend, 1 Bott. 304. But see the subsequent st 17 Geo. II. c. 38; 50 Geo. III. c. 49, post. (12) A person who has been overseer for several years cannot in all the years in one account, but must account separately for each Goodcheap, 6 T. R. 159. The overseers cannot excuse themselve accounting and paying over the money, by an order of vestry to app a suit for charity money; Justices of Somerset, 2 Str. 992. An ov becoming bankrupt before the time when he is required by law to pa the money, is not discharged from the liabilities under this Act and 17. c. 38, by his certificate; Eggington, 1 T. R. 369. Two justices have to order the payment of a balance arising from disallowance of charg an appeal to the sessions; Carter, 4 T. R. 246. There cannot be an to the sessions against the accounts, without a previous allowance b justices; Bentlett, 2 Stra. 983. A salary to an overseer cannot be al in the account; Glyde, 2 M. and S. 323. money by them received, or rated and sessed, and not received, No. I. s of such stock as shall be in their hands, or in the hands of any of 43 Elizabeth, c. 2. or to work, and of all other things concerning their said office, and mor sums of money as shall be in their hands, shall pay and deliver the said churchwardens and overseers, newly nominated and apdas aforesaid; upon pain that every one of them absenting them- The overseers' ithout lawful cause as aforesaid, from such monthly meeting for the forfeiture for foresaid, or being negligent in their office, or in the execution of absence or ders aforesaid, being made by and with the assent of the said justices negligence. e or any two of them before-mentioned, to forfeit for every such deabsence or negligence twenty shillings (13). A provision where the inhabitants of any parish are not able to relieve the poor. And be it also enacted, that if the said justices of peace do perceive, inhabitants of any parish (14) are not able to levy among them fficient sums of money for the purposes aforesaid; that then the o justices (15) shall and may tax, rate, and assess (16), as aforesaid, er (17) of other parishes, or out of any parish within the hunwhere the said parish is, to pay such sum and sums of money to rchwardens and overseers of the said poor parish, for the said purthe said justices shall think fit (19), according to the intent of this and if the said hundred shall not be thought to the said justices able to relieve the said several parishes not able to provide for themas aforesaid; then the justices of peace, at their general quarter sesor the greater number of them, shall rate and assess as aforesaid, any of other parishes, or out of any parish within the said county, for the aforesaid, as in their discretion shall seem fit (20). And that it shall be lawful, as well for the present as subsequent Churchwarhardens and overseers, or any of them, by warrant, from any two dens, &c. may stices of the peace as is aforesaid, to levy as well the said sums of make a rate to and all arrearages, of every one that shall refuse to contribute accord- themselves, they shall be assessed, by distress and sale of the offenders' goods (21), &c. [But it might be very convenient for the legislature to permit such salaries to be allowed, with the assent of the parish; a prac tice which exists very extensively in point of fact; and which, so far as I have observed, is generally beneficial. For Manchester there is a local Act, allowing the appointment of an indefinite number of overseers; and a great many persons are employed in that capacity, with salaries which are merely a fair remuneration for their labour.] An overseer is not subject to the penalty unless he has personal of his appointment; Rex v. Harman, 12 E. Qr. Burn. This extends to vills; Foley, 25. The rate upon parishes in the same hundred cannot be made at ons; Griesley, Sett. Cas. 259; Eastchurch, 1 Bott. 350. The justices must assess the rate, and cannot order the churchas and overseers to do so; St. Mary's v. St. Peter's and St. Paul's, in ough; 2 Str. 1114. The rate may be on particular persons; Comb. 309; 1 Ventr. Bronghfen, Foley, 29. The parishes must appear to be within the same hundred; Boa and St. Jones, Foley, 31; or other division of the same nature, as Milland, 1 Bur. 576. The rate cannot be by justices of a county borough having exclusive jurisdiction; Holbeche, 4 T. R. 778. An order as long as we the said justices shall think proper," is St. Mary's in Marlborough, 2 Str. 700. A sum in gross for a year is Knightly, Comb. 309: to raise a certain sum in the pound is bad; be, 1 Str. 314: to raise the sum of 60l., good; St. Peter and St. Marlborough, 2 Str. 1114. The order in sessions for taxing another hundred, need not be ed by an enquiry of two justices as to the sufficiency of the same hun; Percivall, 1 Str. 56. ot, 2 Saik. 532. There must be a previous summons; Semble, R. v. and Church, 6 T. R. 198; Harper v. Cary, 7 T. R. 270. The distress cannot be made under a general warrant; Tracy v. As to whe distress can be levied upon an executor or administrator for a rate on the Stephens v. Evans, 2 Bur. 1152. Stased, see reimburse A remedy for the levying of the money as sessed. No. I. c. 2. as the sums of money or stock which shall be behind upon any account to be made as aforesaid, rendering to the parties the overplus; and in defect of 43 Elizabeth, such distress, it shall be lawful for any such two justices of the peace, to commit him or them to the common gaol of the county, there to remain without bail or mainprise, until payment of the said sum, arrearages and Imprisonment stock: and the said justices of peace or any of them, to send to the house of correction or common gaol such as shall not employ themselves to work, being appointed thereunto as aforesaid; and also any such two jusImprisonment tices of peace to commit to the said prison every one of the said churchwardens and overseers, who shall refuse to account, there to remain with out bail or mainprise, until he have made a true account, and satis fied and paid so much as upon the said account shall be remaining in his hands (22). in default of distress. of those that will not work. Refusers to account imprisoned. Binding of children apprentices. V. And be it further enacted, that it shall be lawful for the said. churchwardens and overseers, or the greater part of them (23), by the assent of any two (24) justices of the peace aforesaid, to bind any such children as aforesaid to be apprentices, where they shall see con venient, till such man-child shall come to the age of four and twen ty (25) years, and such woman-child to the age of one and twenty years, or the time of her marriage; the same to be as effectual to all pur (22) The commitment must express the party to be an overseer; committing him by the name of churchwarden is bad; Peake, Keble, 5744 The commitment must be till he account, not until he be duly discharged, according to law; Churchwardens of Northampton, Carth. 152. If the accounts are adjusted, there cannot be a commitment for non-payment of the balance, without previous distress; Turner, 1 Bott. 310; Hodges, 3 Salk, 533; 1 Bott. 304. (23) Where one of the two overseers was also sole churchwarden, and the indenture was executed by the overseers, the binding was held insuffi cient, as by the statute there ought to be two overseers, exclusive of churche wardens; All Saints, Derby, 13 E. 143; but this is now remedied by 51 Gr III. c. 80, ante. Title APPRENTICES, which has retrospective operation Where an indenture appeared to be made by A. B. churchwarden, and C D. overseer of the hamlet of and no other evidence was given respecting it, it was holden by the sessions to be sufficient; but the Court of King's Bench held, that there might be one churchwarden ouly by custom, and that if any intendment could by law be made to support the indenture, they must make that intendment; Hinckley, 12 East, 361. [I have never been able to assent to the correctness of this decis sion, because the presumption is always to be made according to the general course and operation of the law; and if the appoint ment of one churchwarden would be, primâ facie, void, the existe ence of a special custom to support it would seem to require posi tive proof.] A binding by the overseers of a township maintaining its own poor, since stat. 13 and 14 Charles II. c. 12, is valid; Nantwich, 16 E. 223. For the statutes relating particularly to parish apprentices, see ante. Title APPRENTICES. (24) The allowance is a judicial act, and the justices must be together; Hamstall, Ridware, 3 T. R. 380: but if one who has signed is present at the signature of the other, it is sufficient; Winwick, 8 T. R. 454; and when the master has executed, he is estopped from proving upon appeal that, at the time of his execution, the indenture was only signed by one justice; Saltern, 24 Geo. III. 1 Bott. 613. In fact, it is not usual for the justices to allow the indentures until after they have been executed by the parties. It is not necessary that the apprentice should execute the indenture; St. Nicholas in Nottingham, 2 T. R. 726. Where the justices refused to allow the indenture, and the overseer persuaded the pauper and his mother to execute an indenture of apprenticeship to the master, and paid a fee thereon out of the parish money, it was ruled that the indenture was valid, and that the sessions were not warranted in finding fraud; Kilby, 2 M. and S. 501. See post. 8 and 9 W. c. 30, as to compulsory bindings; with some observations upon proposed alterations in the law respecting parish indentures. (25) Changed to twenty-one by stat. 18 Geo. III. c. 17, ante. Title APPRENTICES. |